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    <description>GST treatment of transfers of MEIS scrips depends on classification and the nature of the supply: electronic transfer may not attract GST, brokerage services for transfers are taxable, and some commentary links taxability to the GST rate of the underlying exported goods. Notification-based classification has been cited to treat duty credit scrips under HSN 4907 as nil-rated under Notification No. 2/2017-CTR, but practitioner views on applicable rates remain mixed and require verification against current notifications.</description>
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      <description>GST treatment of transfers of MEIS scrips depends on classification and the nature of the supply: electronic transfer may not attract GST, brokerage services for transfers are taxable, and some commentary links taxability to the GST rate of the underlying exported goods. Notification-based classification has been cited to treat duty credit scrips under HSN 4907 as nil-rated under Notification No. 2/2017-CTR, but practitioner views on applicable rates remain mixed and require verification against current notifications.</description>
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